In November 2025, the Hungarian Parliament adopted an act introducing further amendments to the legal framework governing international tax cooperation and transparency.

Buy Now, Pay Later (BNPL) is a short-term deferred payment solution that allows consumers to receive goods or services immediately and pay later, typically interest-free if payment is made on time.

A new body responsible for the domestic implementation of the EU’s AI regulation has been established, and it held its inaugural meeting on 15 December 2025 at the Ministry of Energy.

The amendments to the Act on the Code of Administrative Court Procedure (“Kp.” in Hungarian), applicable as of 31 December 2025, primarily seek to improve the efficiency of administrative litigation, address dilatory litigation practices, and accelerate the proceedings of the Curia of Hungary.

On 10 December 2025, the Hungarian Parliament adopted an act on the amendment of certain laws relating to private law, which, among others, also includes amendments to the Hungarian Code of Civil Procedure. One of the key elements of the legislative package is the introduction of the institution known as procedural limitation into civil procedural law.

With effect from 6 January 2026, an amendment to the Cybersecurity of Hungary significantly narrowed the scope of organizations subject to the NIS2 obligations.

On 24 December 2025, the latest amendment to the Government Decree on the Basic Regulations for Urban Planning and Construction Requirements (abbreviated as TÉKA in Hungarian) was enacted. This update is part of a broader legislative effort addressing the placement and permitting of wind turbines and wind farms, alongside revisions to the Electricity Act, its implementing regulations, and the Hungarian Architecture Act.

In November 2025, the Hungarian Parliament adopted a bill amending several tax-related laws with a view to reducing administration and harmonising legislation. The tax package serves to make obligations more transparent, reduce procedural times and costs, expand digital operations, and clarify the implementation of legal harmonisation obligations.

On 14 April 2025, VAT in the Digital Age (ViDA) came into force, radically transforming the rules on invoicing and electronic data reporting by 2030 at the latest, ushering in a new era of VAT administration digitization in Europe.

The Hungarian Parliament is already debating a bill submitted by the Minister of Justice on 11 November 2025. The bill includes significant changes to the Civil Code based on the case law of previous years and contains new obligations to lawyers concerning custody, as the Constitutional Court has ruled that the stricter rules shall be passed.

The laws adopted by the Hungarian Parliament in late November 2025 introduce a number of tax changes as of 2026, including the introduction of a new environmental tax incentive. The amendment enters into force on January 1, 2026, and supplements Chapter III of the Corporate Tax Act with a new subsection regulating a tax incentive for investments and refurbishments aimed at the remediation of environmental damage or other specified environmental objectives.

The EU’s border registration system, called the Entry/Exit System (‘EES’), was introduced on 12 October 2025 in all EU member states except Ireland and Cyprus, and it also applies to Iceland, Norway, Switzerland, and Liechtenstein.

The simplified employment relationship is a special form of employment in which the legislator, taking into account specific economic sectors and types of work, allows work to be carried out with less administration and more flexible, streamlined rules than those applying to traditional employment.

On 11 November 2025, the Court of Justice of the European Union (CJEU) upheld the validity of the Directive on Adequate Minimum Wages, confirming that its core provisions remain in force across the EU.

In mid-November, the Hungarian Parliament adopted an 11-point tax and administrative relief package. According to the Government, the newly approved measures aim to significantly ease the burden on small and medium-sized enterprises (SMEs), stimulate investment activity and support a more stable economic environment. Several provisions take effect this year, while others will apply from 2026 and 2027.

The Advocate General of the Court of Justice of the EU (“CJEU”) has declared Hungary’s carbon quota tax incompatible with EU law. This finding can have serious consequences for both the state budget and the affected companies.

Authentic public registers are state-maintained databases whose information enjoys absolute legal trust. These registers ensure that legal statuses and facts can be verified clearly and reliably by both citizens and economic actors. Under a declarative effect, the rights and facts recorded in a register are presumed to be true until proven otherwise.

Supervisory Authority for Regulatory Affairs of Hungary (SARA) published new rules regarding cryptocurrencies on 27 October 2025. These concern the authorisation and registration of service providers validating crypto asset conversion.